https://www.taxtmi.com/caselaws?id=88563 The commentary states that the extended period of limitation is unavailable where the assessee's statutory records and returns do not show suppression or misstatement of facts. It also notes that, where the core levy question on whether the product falls within vegetable oil under the cess law remains open, the adjudicating authority must decide the matter afresh after hearing the assessee and passing a reasoned order. The discussion further indicates that related issues such as pre-levy stock, the relevant levy period, and the effect of solvent extraction require fresh consideration on remand. en-us Thu, 05 Mar 1998 00:00:00 +0530 Mon, 19 Sep 2011 16:48:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88563 The commentary states that the extended period of limitation is unavailable where the assessee's statutory records and returns do not show suppression or misstatement of facts. It also notes that, where the core levy question on whether the product falls within vegetable oil under the cess law remains open, the adjudicating authority must decide the matter afresh after hearing the assessee and passing a reasoned order. The discussion further indicates that related issues such as pre-levy stock, the relevant levy period, and the effect of solvent extraction require fresh consideration on remand. Case-Laws Central Excise Thu, 05 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88563